男孩礼服衬衫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6105100010 | 29.7% | CN | US | Official Doc |
| 6205202026 | 37.2% | CN | US | Official Doc |
| 6205202016 | 37.2% | CN | US | Official Doc |
| 6217909003 | 24.6% | CN | US | Official Doc |
| 6105202010 | 42.0% | CN | US | Official Doc |
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AI Analysis
👔 Boys' Formal Shirts (Men's/Women's Classification Nuances)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Boys' Formal Shirts"?
Boys' formal shirts, in international trade, are strictly classified under Men's or Boys' Shirts (HS Chapter 61 or 62), depending on the material and manufacturing process. The key distinction lies in whether the shirt is knitted (tricot/weft-knitted) or woven (non-knitted).
- Knitted Boys' Formal Shirts: Made from knitted fabric (e.g., jersey, interlock). Typically more casual but can be formal if styled accordingly.
- Woven Boys' Formal Shirts: Made from woven fabric (e.g., cotton poplin, twill). This is the standard for "formal" wear (dress shirts).
⚠️ Key Distinction Point:
- If the shirt is knitted → Classified under HS 6105 (Men's or boys' shirts, knitted or crocheted).
- If the shirt is woven → Classified under HS 6205 (Men's or boys' shirts, woven).
- Misclassification Risk: Declaring a woven shirt as "knitted" (or vice versa) leads to significant tax discrepancies and customs delays.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for Cotton Men's/Boys' Formal Shirts, here are the relevant HS Codes and their corresponding tax structures:
| HS Code | Product Description | Applicability | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
6105.10.00.10 |
Knitted Men's/Boys' Formal Shirt (Cotton) | Knitted fabric, 100% cotton, men's/boys' form | 29.7% | Base: 19.7%, Section 122: 10% |
6205.20.20.26 |
Woven Men's/Boys' Formal Shirt (Cotton) | Woven fabric, 100% cotton, men's formal category | 37.2% | Base: 19.7%, Section 301: 7.5%, Section 122: 10% |
6205.20.20.16 |
Woven Men's/Boys' Formal Shirt (Cotton) | Woven fabric, 100% cotton, men's shirt category | 37.2% | Base: 19.7%, Section 301: 7.5%, Section 122: 10% |
6217.90.90.03 |
Cotton Formal Shirt (Miscellaneous Woven) | Woven, cotton, classified under other made-up articles | 24.6% | Base: 14.6%, Section 122: 10% |
6105.20.20.10 |
Knitted Men's/Boys' Formal Shirt (Blended) | Knitted, blended fabric (e.g., cotton + synthetic) | 42.0% | Base: 32.0%, Section 122: 10% |
🔍 Critical Reminder:
- Section 122 Tariff (10%) applies to ALL these HS codes. This is a mandatory surcharge for certain textile imports.
- Section 301 Tariff (7.5%) applies ONLY to woven cotton shirts (HS 6205.20.20.26 / 6205.20.20.16).
- Knitted vs. Woven is the primary determinant of the base tax rate. Woven shirts generally have higher base rates (19.7%) than knitted (19.7%) but may incur additional Section 301 tariffs.
💰 III. 2026 Latest Tariff Rate Details (Including Supplementary Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Current tariffs apply)
🎯 1. 6105.10.00.10 – Knitted Cotton Formal Shirt (Cotton)
| Item | Detail |
|---|---|
| Base Tariff | 19.7% (ad valorem) |
| Section 301 Surcharge | 0% (Not applicable to knitted shirts in this specific subheading per data) |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 29.7% |
| Tax Calculation | CIF Value × 29.7% |
| De Minimis Eligibility | ❌ Not Eligible (Textiles under $800 are subject to de minimis, but Section 122 may override; verify current CBP rulings) |
| Legal Basis | HTSUS:6105.10.00.10 → Section 122 Tariff |
📌 Explanation:
- This is the most favorable option for knitted cotton shirts among the listed codes.
- No Section 301 tariff applies, reducing the total burden compared to woven counterparts.
🎯 2. 6205.20.20.26 & 6205.20.20.16 – Woven Cotton Formal Shirt
| Item | Detail |
|---|---|
| Base Tariff | 19.7% |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | HTSUS:6205.20.20.26/16 → Section 301 Tariff → Section 122 Tariff |
📌 Note:
- These two codes have identical tax rates. The distinction lies in the specific subheading description (e.g., "formal" vs. "other men's shirts").
- Section 301 (7.5%) is a significant cost driver for woven cotton shirts from China.
🎯 3. 6217.90.90.03 – Other Woven Cotton Articles (Miscellaneous)
| Item | Detail |
|---|---|
| Base Tariff | 14.6% |
| Section 301 Surcharge | 0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | HTSUS:6217.90.90.03 → Section 122 Tariff |
📌 Caution:
- This code is for "other made-up articles" and may not accurately describe a standard formal shirt. Misclassification can lead to penalties.
- However, it offers the lowest total tax rate (24.6%) if applicable. Use only if the product structure fits "other made-up articles" (e.g., shirt parts, non-standard items).
🎯 4. 6105.20.20.10 – Knitted Blended Formal Shirt
| Item | Detail |
|---|---|
| Base Tariff | 32.0% |
| Section 301 Surcharge | 0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 42.0% |
| Tax Calculation | CIF Value × 42.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis | HTSUS:6105.20.20.10 → Section 122 Tariff |
📌 Warning:
- This is the highest tax rate listed.
- Blended fabrics (e.g., cotton + polyester) incur higher base tariffs due to synthetic content regulations.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (All Must Be Provided)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Fabric composition (e.g., 100% Cotton, 65% Cotton/35% Polyester), knitting/woven type, size range |
| ✅ Fabric Composition Certificate | ✔️ | Critical for determining HS Code (Knitted vs. Woven, Cotton vs. Blended) |
| ✅ Product Photos | ✔️ | Clear images of the shirt, labels, and care tags |
| ✅ Commercial Invoice | ✔️ | Must state "Boys' Formal Shirt," material, and country of origin |
| ✅ Packing List | ✔️ | Details package contents, weight, and dimensions |
| ✅ Origin Certificate | ✔️ | To prove Chinese origin (if applicable) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material Dictates Code, Knit vs. Wove, Tax Diverges!”
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| 100% Cotton Woven Shirt | 6205.20.20.26 (37.2%) |
Declare as 6105 → Penalty + Back Taxes |
| 100% Cotton Knitted Shirt | 6105.10.00.10 (29.7%) |
Declare as 6205 → Overpayment |
| Blended Knitted Shirt | 6105.20.20.10 (42.0%) |
Under-declaring blended content → Customs Audit |
| Shirt Parts (e.g., Cuffs) | 6217.90.90.03 (24.6%) |
Declare as finished shirt → Misclassification |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Shirts | Provide design sheets and fabric specs to justify HS Code. |
| Mixed Packages (Knitted + Woven) | Split Declaration is required. Do not lump under one HS Code. |
| Shirts with Embroidery/Logos | Still classified as shirts, but ensure fabric composition is accurately reported. |
| Children’s Size Labels | "Boys'" classification does not change the HS Code from "Men's" codes (6105/6205). US HTS does not have a separate "Boys'" chapter for shirts. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Note |
|---|---|---|---|---|
| 🇺🇸 US | 6105.10.00.10 |
29.7% | None specific | Section 122 applies |
| 🇨🇳 China | 6105.10.00.10 |
Varies | N/A | Export tax refunds may apply |
| 🇪🇺 EU | 6105.10.00.10 |
~12-16% | CE (if applicable) | No Section 122/301 |
| 🇬🇧 UK | 6105.10.00.10 |
~12-16% | UKCA | Post-Brexit tariffs may vary |
📌 Conclusion:
- US is the most complex market due to Section 122 and Section 301 tariffs.
- Knitted cotton shirts (6105.10.00.10) are the most tax-efficient option for formal wear.
- Woven shirts face higher tariffs due to Section 301.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a woven shirt as knitted
👉 Consequence: Underpayment of tariff → Back taxes + Penalties
❌ Error 2: Ignoring Section 122 (10%)
👉 Consequence: Unexpected tax bill at customs → Cash flow disruption
❌ Error 3: Misdeclaring blended fabric as 100% cotton
👉 Consequence: Higher base tariff applies → Overpayment or Penalty
❌ Error 4: Using "Boys' Shirt" as the only description without material specification
👉 Consequence: Customs requests clarification → Delays
✅ Correct Practice:
“Boys' Formal Shirt, 100% Cotton, Woven, Size 6-12, Model XYZ, Made in China”
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 “Knitted vs. Woven, Cotton vs. Blend, Tax Rate Changes!”
🔹 “Section 122 is Always On, Section 301 for Woven Cotton!”
🔹 “Accurate Material Declaration is Key to Avoiding Customs Headaches!”
📌 Pro Tip:
If your shirts are originating from Vietnam, India, or Bangladesh, you may avoid Section 301 tariffs, reducing the total tax rate significantly.
Recommendation: Apply for Advance Rulings from CBP to confirm HS Code classification before shipment.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Fabric Specs + Apply for HS Code Advance Ruling
🚀 Ensure Your Shirts Clear Customs Smoothly, Maximize Profits, and Minimize Risks!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Tax Dollar Matters!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.